### Records Examination: Companies & Larger Unincorporated Concerns

| Name | File No. | Enquiry No. | |------|----------|-------------| | | | |

| Date Records received | Date Records returned | |-----------------------|-----------------------| | / / | / / |

| Date(s) examined | / / | / / | |------------------|-----|-----|

| Records Seen | Sample size | Tests applied | Comments (including the period covered by records examined) | |--------------|-------------|---------------|----------------------------------------------------------| | Nominal ledger | | | | | Private ledger | | | | | if not part of Nominal | | | | | Cash book | | | | | including petty cash | | | | | Sales ledger | | | | | Sales Day Book | | | | | Purchases Ledger | | | | | Purchases Day Book | | | | | Stock Records | | | | | Wages Records | | | | | Other | | | | | Please specify | | | |

**NB:** If the space for notes is inadequate, please continue on a separate sheet.

______________________________________________________________________

**Accountant’s Working Papers**

List the items seen with comments:

| Other papers | |--------------| | | | | | |

**General Notes**

| General Notes | |---------------| | |

**NB:** If the space for notes is inadequate, please continue on a separate sheet. | Invoices Seen | Sample size | Tests applied | Comments (including the period covered by records examined) | |---------------|-------------|---------------|----------------------------------------------------------| | Sales | | | | | Sales Returns/| | | | | Credit Notes | | | | | Purchases | | | | | Purchase Returns/ | | | | | Debit Notes | | | | | Expenses/Assets| | | |

| Non-financial Records | Sample size | Tests applied | Comments (including the period covered by records examined) | |-----------------------|-------------|---------------|----------------------------------------------------------| | Sales Order Notes | | | | | “Booking-in” Diaries | | | | | Copy Purchases orders | | | | | Job Cards/Time Sheets | | | | | Goods Outwards Book | | | | | Good Inwards Book | | | |

| Records Seen | Sample size | Tests applied | Comments (including the period covered by records examined) | |--------------|-------------|---------------|----------------------------------------------------------| | Company Bank Accounts (specify the name of the account) | | | | | Paid Cheques (specify the name of the account) | | | | | Private Bank Accounts (specify the name of the account) | | | | | Paid Cheques (specify the name of the account) | | | |

NB: If the space for notes is inadequate, please continue on a separate sheet.